The Weekly Law Reports
[1973] 2 WLR 327
[PRIVY COUNCIL]
COMMISSIONER OF STAMP DUTIES APPELLANT AND ALAN CAVAYE ATWILL AND OTHERS RESPONDENTS
[ON APPEAL FROM THE HIGH COURT OF AUSTRALIA]
1972 July 10,
11,
12,
13;
Nov. 7
Nov. 7
Lord Reid, Lord Morris of Borth-y-Gest, Viscount Dilhorne, Lord Simon of Glaisdale and Sir Richard Wild
Australia
— New South Wales
— Revenue
— Death duty
— Money provided by settlor invested by trustees
— Settlement containing trust to take effect after settlor's death
— Property subject to trust included in settlor's dutiable estate
— Whether property deemed to be included in estate limited to property subject to settlement at date of death
—
Stamp Duties Act 1920 (N.S.W.) (No. 47 of 1920), s. 102 (2) (a)